Florida Court Reporters

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Financial Vulnerability Assessment (Tuckman-Chang)

4 risk indicators measuring financial stability and operational resilience

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Financial Trends

Organization Details

Formation Year

1961

Legal Domicile

Tax Period

2023-11-01 to 2024-10-31

Florida Court Reporters, founded in 1961, is a small nonprofit that reported $246K in total revenue in fiscal year 2023. Revenue decreased 5% compared to the prior year. Expenses of $218K left a modest 12% surplus.

Mission

To advance and perfect the science and art of shorthand verbatim reporting in all its facets

Program Service Accomplishments

Program 1

Expenses: $217,520

Conventions and conferences for members to provide education and the exchange of ideas.

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Trantor Score

Financial Health Score (300–850) · Liquidity · Solvency · Sustainability · Efficiency

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Liquidity (40%) • Solvency (30%) • Sustainability (20%) • Efficiency (10%)

Financial Overview (2023)

Revenue Breakdown

Contributions & Grants $239,698

Program Service Revenue $4,700

Investment Income $1,453

Other Revenue $0

TOTAL REVENUE $245,851

Expense Breakdown

Grants Paid $0

Salaries & Benefits $0

Fundraising Expenses $0

Program Expenses $217,520

Other Expenses $217,520

TOTAL EXPENSES $217,520

Year-over-Year Comparison

	2023	2022	Change
Revenue	$245,851	$259,930	-0.1%
Expenses	$217,520	$207,981	+0.0%
Net Income	$28,331	$51,949	-0.5%

Key Indicators

✗ Grants to Organizations ✗ Grants to Individuals ✗ Lobbying ✗ Political Activity ✗ Foreign Activities ✗ Donor Advised Fund ✗ Schedule B Required

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Financial Health Indicators

Comprehensive financial analysis: Altman Z-Score, liquidity, solvency, sustainability, efficiency, and growth metrics

Financial Distress Indicator

Liquidity & Cash Position

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Altman Z-Score • Liquidity Ratios • Solvency Analysis • Growth Indicators • Efficiency Metrics

Governance

Voting Members

Independent Members

355

Employees

N/A

Volunteers

N/A

Governance Policies

✗ Conflict of Interest Policy

✗ Whistleblower Policy

✗ Document Retention Policy

Special Practices & Reported Activities

✗ Operated a School

✗ Operated a Hospital

✗ Provided First Class Travel

✗ Reported Conflict of Interest

✗ Reported Asset Diversion

✗ Excess Benefit Transaction

✗ Made Political Expenditures

✗ Engaged in Lobbying

✗ Operated Donor Advised Fund

✗ Maintained Art Collections

✗ Filed Form 720

Compensation of Officers, Directors & Key Employees

Total Officers

Total Directors

Key Employees

Highest Compensated

reported

Name	Title	Role	Reportable Comp	Other Comp	Total
Roberta Turner	Director	Officer	$0	$0	$0
Lisa Taylor	Director	Officer	$0	$0	$0
Lori Seiden	Director	Officer	$0	$0	$0
Kornika King	Director	Officer	$0	$0	$0
Lori Goodin	Director	Officer	$0	$0	$0
Sheri Smargon	Immediate Past President	Officer	$0	$0	$0
Elizabeth Chorrushi	President-elect	Officer	$0	$0	$0
Michael Scire	President	Officer	$0	$0	$0
Stephanie Jordan Nargiz	Vice President	Officer	$0	$0	$0
Ninette Butler	Treasurer	Officer	$0	$0	$0
Heather Suarez	Secretary	Officer	$0	$0	$0

Note: Compensation data is self-reported by the organization on their Form 990. "Reportable Comp" includes salary, bonuses, and other reportable compensation from the organization and related organizations. "Other Comp" includes benefits, deferred compensation, and non-taxable benefits.

Historical Data

Year	Revenue	Expenses	Assets	Net Income
2024	$245,851	$217,520	$244,618	$28,331
2023	$259,930	$207,981	$216,337	$51,949
2022	$188,643	$209,340	$164,338	$-20,697
2021	$192,049	$234,949	$185,035	$-42,900
2020	$99,907	$161,998	$227,935	$-62,091